The Resource The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors

The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors

Label
The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
Title
The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
Creator
Subject
Language
eng
Summary
The levying of dividend withholding tax on foreign shareholders is a topic of great importance throughout Europe. The recent decision in Société Générale by the Court of Justice of the European Union confirms that a foreign corporate shareholder should effectively not be taxed more heavily than a comparable domestic shareholder. On balance, however, one could wonder whether the outcome in this case is not just a mere Pyrrhic victory for corporate non-resident shareholders having portfolio investments in the Netherlands
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 17 (2015),
http://library.link/vocab/creatorName
Smit, D.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • dividend withholding tax
  • portfolio investment
  • non-resident company
  • ECJ case law
Label
The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
Instantiates
Publication
Label
The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
Publication

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